it is stated in IRR Part A of RA 9184 that head of the procuring entity refers to the governing board or its duly authorized officials for GOCC. also stated in its' repealing clause that any of the following; presidential decree, rules and regulations,executive order, charter, memo, issuance and others contradicting the said act is hereby repealed of this RA.My question is, why the COA (assigned to our agency) says that in local water district it is the general manager shall be the HOPE?(then she refers to PD 198;that board are policy making body) approval of BAC Resolution and Purchase Order should be the general manager when it is clearly stated in RA 9184 that the governing board shall be the HOPE...Which one are we going to follow, RA 9184 or COA?tnx